41.   Not everyone may care that smokers are paying more, but the point is that the tobacco companies simply shifted the burden of the settlement to their customers.

42.   One software product will make it easier for companies to shift tasks, such as completing order forms, onto low-cost network computers.

43.   Peru is emerging from a recession and has changed its accounting rules, which previously let companies shift profits to subsidiaries to escape taxes.

44.   Part of the reason these companies shifted their attention to real estate developers was because their parent banks moved into the housing loan business themselves.

45.   Recently, the company shifted into recording and artist management.

46.   Sakakibara said Japanese companies have shifted a lot of production overseas, helping keeping the Japanese surplus from rising significantly in the future.

47.   Scott Silverman, the chief executive, said the company was shifting its focus from the information technology business to emerging technologies like Verichip.

48.   Some companies are shifting part of their costs to workers by requiring them to reach into their pockets and pay a larger share of their medical bills.

49.   Some companies have shifted production from Singapore to Malaysia to take advantage of lower labor and business costs there.

50.   The company can also shift some packages from airplanes to less costly surface transportation.